EXWORKS

VENDOR BUYER

FREE CARRIER

FAS

FOB

CFR

CIF

(Maritime only)

(Maritime only)

Group E:

• EXW – Ex Works: at vendor’s plant

Group F:

• FCA – Free Carrier: Land carrier

• FAS – Free Alongside Ship: At the shipping port

• FOB – Free On Board: On the Vessel. Maritime only.

Group C:

• CFR – Cost and Freight: At the arrival port (On board). Doesn’t include insurance. Maritime

• CIF – Cost Insurance and Freight: At the arrival port (On board). Includes insurance. Maritime

• CPT – Carriage Paid To: Same as CFR but used for land/air freight

• CIP – Carriage and Insurance Paid To: Same as CIF but used for land/air freight

Group D:

• DAP – Delivered at Place: Multimodal / Land carrier

• DAT – Delivered at Terminal: Same as DAP but the shipper is

responsible for the load.

The buyer is responsible for the load.

• DDP – Delivered Duty Paid: At the buyer’s plant (Insurance, cost and

freight included (Door to Door).

DAP DAT DDP

Tax ControlWarehouse

(Almacén Fiscal)

Buyer Plant

INCOTERMS

Vendor Plant

(Maritime only)

(Maritime only)

Design by A.H.NARENJI -2014-1392

EXWORKS

VENDOR فروشنده BUYER خریدار

FREE CARRIER

FAS

FOB

CFR

CIF

(Maritime only)

(Maritime only)

Group E:

• EXW – Ex Works ) کار ) محل مبدأ در عزیمت نقطه در کاال تحویل

Group F :

• FCA – Free Carrier: Land carrier

• FAS – Free Alongside Ship: At the shipping port

• FOB – Free On Board: On the Vessel. Maritime only.

Group C:

• CFR – Cost and Freight: At the arrival port (On board). Doesn’t include insurance. Maritime

• CIF – Cost Insurance and Freight: At the arrival port (On board). Includes insurance. Maritime

• CPT – Carriage Paid To: Same as CFR but used for land/air freight

• CIP – Carriage and Insurance Paid To: Same as CIF but used for land/air freight

Group D:

• DAP – Delivered at Place: Multimodal / Land carrier

• DAT – Delivered at Terminal: Same as DAP but the shipper isresponsible for the load.

The buyer is responsible for the load.

• DDP – Delivered Duty Paid: At the buyer’s plant (Insurance, cost and

freight included (Door to Door).

DAP DAT DDP

Tax ControlWarehouse

(Almacén Fiscal)

Buyer Plant

INCOTERMS

Vendor Plant

(Maritime only)

(Maritime only)

مبدأ در عزیمت نقطه در کاال تحویل

در حمل کرایه پرداخت بدون خریدار به کاال تحویلمبدأ

پرداخت خریداربا به مبدأ در کاال تحویلحمل کرایه

مقصد در کاال تحویل

کننده حمل به مقرر محل در کاال تحویلکشتی کنار در کاال تحویل

کشتی عرشه روی کاال تحویل

مقصد بندر تا کرایه و کاال قیمتمقصد بندر تا کرایه و بیمه ، کاال قیمت

مقصد تا کاال حمل کرایه پرداختمقصد تا کاال بیمه و حمل کرایه پرداخت

مقصد در مقرر محل در کاال تحویل

مقصد در شده تعیین پایانه در کاال تحویل

   مقصـد   در مقرر محــل در کاال تحویــلو حقـوق پرداخـت و ترخیص با

گمـــرکی عـــوارض

مهم :نکتهاست شده زیر موارد DAP & DATجایگزین

DDU , Delivered Duty Unpaid و حقوق پرداخت بدون مقصد در تحویلگمرکی عوارض

DES , Delivered Ex Ship مقصد در کشتی عرشه در تحویلDEQ Delivered Ex Quay مقصد در اسکله در تحویل

DAF:Delivered At Frontier \ مرز در تحویلDesign by A.H.NARENJI -2014-1392

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INCOTERMS® 2010 QUICK REFERENCE CHART

INCOTERMS® 2010

Ru les for any m ode or m odes o f transport Rules for sea a nd inland waterway transport EXW FCA CPT CIP DAT DAP DDP FAS FOB CFR CIF

Ex Works Free

Carrier Carriage Paid To

Carriage & Insurance

Paid To Delivered at

Term inal Delivered at Place

Delivered Duty Paid

Free Alongside

Ship Free on Board

Cost & Freight

Cost, Insurance & Freight

SERVICES Who Pays Who Pays Who Pays Who Pays Who Pays Who Pays Who Pays Who Pays Who Pays Who Pays Who Pays

Export Packing Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Marking & Labeling Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller

Block and Brace 1 1 1 1 1 1 1 1 1 1 1 Export Clearance (License,

EEI/AES) Buyer Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Freight Forw arder

Documentation Fees Buyer Buyer Seller Seller Seller Seller Seller Buyer Buyer Seller Seller

Inland Freight to Main Carrier Buyer 2 Seller Seller Seller Seller Seller Seller Seller Seller Seller Origin Terminal Charges Buyer Buyer Seller Seller Seller Seller Seller Buyer Seller Seller Seller Vessel Loading Charges Buyer Buyer Seller Seller Seller Seller Seller Buyer Seller Seller Seller

Ocean Freight / Air Freight Buyer Buyer Seller Seller Seller Seller Seller Buyer Buyer Seller Seller Nominate Export Forwarder Buyer Buyer Seller Seller Seller Seller Seller Buyer Buyer Seller Seller

Marine Insurance 3 3 3 Seller 3 3 3 3 3 3 Seller Unload Main Carrier Charges Buyer Buyer 4 4 Seller Seller Seller Buyer Buyer 4 4

Destination Terminal Charges Buyer Buyer 4 4 4 Seller Seller Buyer Buyer 4 4

Nominate On-Carrier Buyer Buyer 5 5 5 5 Seller Buyer Buyer Buyer Buyer Security Inform ation

Requirem ents Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Customs Broker Clearance

Fees Buyer Buyer Buyer Buyer Buyer Buyer Seller Buyer Buyer Buyer Buyer

Duty, Customs Fees, Taxes Buyer Buyer Buyer Buyer Buyer Buyer Seller Buyer Buyer Buyer Buyer Delivery to Buyer Destination Buyer Buyer 5 5 5 5 Seller Buyer Buyer Buyer Buyer Delivering Carrier Unloading Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer

Notes: 1 – Incoterms® 2010 do not deal with the parties’ obligations for stowage within a container and therefore, where relevant, the parties should deal with this in the sales contract. 2 – FCA Seller’s Facility – Buyer pays inland freight; other FCA qualifiers. Seller arranges and loads pre-carriage carrier and pays inland freight to the “F” delivery place 3 – Incoterms® 2010 does not obligate the buyer nor must the seller to insure the goods, therefore this issue be addressed elsewhere in the sales contract. 4 – Charges paid by Buyer or Seller depending on contract of carriage. 5 – Charges paid by Seller if through Bill of Lading or door-to-door rate to Buyer’s destination

INCOTERMS® IS A REGISTERED TRADEMARK OF THE INTERNATIONAL CHAMBER OF COMMERCE. THIS DOCUMENT IS NOT INTENDED AS LEGAL ADVICE BUT IS BEING PROVIDED FOR REFERENCE

Design by A.H.NARENJI -2014-1392